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Welcome to Ilyas & Hanif Associates

No. F. 2(1)/2000-Pub,
Islamabad, the 11th August, 2000.

ORDINANCE No. XXXV OF 2000
AN
ORDINANCE

to provide for the
appointment of the Federal Tax Ombudsman

WHEREAS it is expedient to provide for
the appointment of the Federal Tax Ombudsman to diagnose,
investigate, redress and rectify any injustice done to a person
through maladministration by functionaries administering tax laws;

AND WHEREAS the National Assembly and the
Senate stand suspended in pursuance of the Proclamation of
Emergency of the fourteenth day of October, 1999, and the
Provisional Constitution Order No. 1 of 1999;

NOW, THEREAFTER, in pursuance of the
aforesaid Proclamation of the fourteenth day of October, 1999, and
Provisional Constitution Order No. 1 of 1999, as well as Order No.
9 of 1999, and in exercise of all powers enabling him in that
behalf, the President of the Islamic Republic of Pakistan is
pleased to make and promulgate the following Ordinance: -

1. Short title, extent and
commencement.

This Ordinance may be called the
Establishment of the Office of Federal Tax Ombudsman Ordinance,
2000. -

It extends to the whole of Pakistan.

It shall come into force at once.

2. Definitions.In this Ordinance, unless there is anything repugnant in the
subject or context.

wilful errors in the determination
of refunds, rebates or duty drawbacks;

deliberate withholding or
non-payment of refunds, rebates or duty drawbacks already
determined by the competent authority;

coercive methods of tax recovery in
cases where default in payment of tax or duty is not apparent
from record; and

avoidance of disciplinary action
against an officer or official whose order of assessment or
valuation is held by a competent appellate authority to be
vindictive, capricious, biased or patently illegal.

"Office" means the office of the
Federal Tax Ombudsman.

"prescribed" means prescribed by rules
made under this Ordinance.

(6) "Relevant Legislation" means

the Provisional Collection of Taxes
Act 1931 (XVI of 1931);

the Commercial Documents Evidence
Act, 1939 (XXX of 1939);

the Central Excises Act, 1944 (I of
1944);

the Wealth Tax Act, 1963 (XV of
1963);

the Customs Act, 1969 (IV of 1969);

the Workers Welfare Fund Ordinance,
1971 (XXXVI of 1971);

the Prevention of Smuggling Act,
1977 (XII of 1977);

the income tax Ordinance, 1979 (XXXI
of 1979);

the Import of Goods (Anti-dumping
and Countervailing Duties) Ordinance, 1983 (III of 1983);

section 7 of the Finance Act, 1989
(V of 1989);

the Sales Tax Act, 1990;

section 12 of the Finance Act, 1991
(XII of 1991);

such other laws having nexus with
taxation as the Federal Government may, by notification in the
official Gazette, specify to be the Relevant Legislation for
the purposes of this Ordinance, and

the rules, regulations and
notifications made or issued there under.

"Revenue Division" means the
administrative unit responsible for the conduct of business of
the Federal Government in matters relating directly or
indirectly with the collection of revenue from federal taxes,
levy of taxes, duties, cesses or fees and declared as such by
the Federal Government, and includes all its subordinate
departments, offices and agencies;

"Staff Member" means any officer or
employee of the Office appointed under section 8 and includes
advisers, commissioners, consultants, experts, fellows, interns,
liaison officers, bailiffs and other staff appointed under
section 20;

"Standing or Advisory Committee" means
a Standing or Advisory Committee established under section 18;
and

"Tax Employee" means an employee of
the Revenue Division and includes an officer and any other
functionary serving in, or any office subordinate to, the said
Division.

3. Appointment of Federal Tax
Ombudsman.

There shall be a Federal Tax Ombudsman
who shall be appointed by the President.

Before entering upon office, the
Federal Tax Ombudsman shall make oath before the President in
the form set out in the Schedule to this Ordinance.

The Federal Tax Ombudsman shall, in
all matters, perform his functions and exercise his powers
fairly, honestly, diligently and independently of the executive
and all executive authorities throughout Pakistan shall act in
aid of the Federal Tax Ombudsman.

4. Tenure of the Federal Tax
Ombudsman.

The Federal Tax Ombudsman shall hold
office for a period of four years and shall not be eligible for
any extension of tenure or reappointment as Federal Tax
Ombudsman.

The Federal Tax Ombudsman may resign
his office by writing under his hand addressed to the President.

5. Federal Tax Ombudsman not to hold
any other office of profit, etc.

The Federal Tax Ombudsman shall not

hold any other office of profit in
the service of Pakistan; or

hold any other position carrying the
right to remuneration for rendering of services.

The Federal Tax Ombudsman shall not
hold any office of profit in the service of Pakistan before the
expiration of two years after he has ceased to hold that office;
nor shall he be eligible during the tenure of office and for a
period of two years thereafter for election as a member of
Majlis-e-Shoora (Parliament) or a Provincial Assembly or any
local body or take part in any political activity.

6. Terms and conditions of service and
remuneration of Federal Tax Ombudsman.

The Federal Tax Ombudsman shall be
entitled to such salary, allowances and privileges and other
terms and conditions of service as the President may determine
and these terms shall not be varied during the term of office of
a Federal Tax Ombudsman.

The Federal Tax Ombudsman may be
removed from office by the President on grounds of misconduct or
of being incapable of properly performing the duties of his
office for reasons of physical or mental incapacity:

Provided that the Federal Tax Ombudsman may, if he sees fit and
appropriate to refute any charges, request an open public
evidentiary hearing before the Supreme Judicial Council and, if
such a hearing is not held within thirty days of the receipt of
such request or not concluded within ninety days of its receipt,
the Federal Tax Ombudsman will be absolved of any charge
whatever. In such circumstances, the Federal Tax Ombudsman may
choose to leave his office and shall be entitled to receive full
remuneration and benefits for the rest of his term.

If the Federal Tax Ombudsman makes a
request under the proviso to sub-section (2), he shall not
perform his functions under this Ordinance until the hearing
before the Supreme Judicial Council has concluded.

A Federal Tax Ombudsman removed from
office on the ground of misconduct shall not be eligible to hold
any office of profit in the service of Pakistan or for election
as a member of Majlis-e-Shoora (Parliament) or a Provincial
Assembly or any local body.

7. Acting Federal Tax Ombudsman. At any time when the office of Federal Tax Ombudsman is
vacant, or the Federal Tax Ombudsman is absent or is unable to
perform his functions due to any cause, the President shall
appoint an acting Federal Tax Ombudsman.

8. Terms and conditions of service of
staff. Subject to the provision of section 20, the Staff Members
shall be entitled to such salary, allowances and other terms and
conditions of service as may be prescribed having regard to the
salary, allowances and other terms and conditions of service that
may for the time being be admissible to other employees of the
Federal Government in the corresponding Basic Pay Scales.

9. Jurisdiction, functions and powers
of the Federal Tax Ombudsman.

Subject to sub-section (2), the
Federal Tax Ombudsman may on a complaint by any aggrieved
person, or on a reference by the President, the Senate or the
National Assembly, as the case may be, or on a motion of the
Supreme Court or a High Court made during the course of any
proceedings before it or of his own motion, investigate any
allegation of maladministration on the part of the Revenue
Division or any Tax Employee.

The Federal Tax Ombudsman shall not
have jurisdiction to investigate or inquire into matters which

are subjudice before a court
of competent jurisdiction or tribunal or board or authority on
the date of the receipt of a complaint, reference or motion by
him; or

relate to assessment of income or
wealth, determination of liability of tax or duty,
classification or valuation of goods, interpretation of law,
rules and regulations relating to such assessment,
determination, classification or valuation in respect of which
legal remedies of appeal, review or revision are available
under the Relevant Legislation.

Notwithstanding anything contained in
sub-section (1), the Federal Tax Ombudsman shall not accept for
investigation any complaint by or on behalf of a Tax Employee
concerning matters relating to the Revenue Division in respect
of any personal grievance relating to his service.

For carrying out the objectives of
this Ordinance and, in particular for ascertaining the causes of
corrupt practices and injustice, the Federal Tax Ombudsman may
arrange for studies to be made or research to be conducted and
may recommend appropriate steps for their eradication.

The Federal Tax Ombudsman may set up
regional offices as, when and where required.

10. Procedure and evidence.

A complaint shall be made in writing
on solemn affirmation or oath and shall be addressed to the
Federal Tax Ombudsman by the person aggrieved or, in the case of
his death, by his legal representative and may be lodged in
person at the office or handed over to the Federal Tax Ombudsman
in person or sent by any other means of communication to the
Office.

A complaint shall be made not later
than six months from the day on which the person aggrieved first
had the notice of the matter alleged in the complaint, but the
Federal Tax Ombudsman may conduct any investigation pursuant to
a complaint which is not within time if he considers that there
are special circumstances which he deems proper in the interest
of justice to entertain the complaint.

When the Federal Tax Ombudsman
proposes to conduct an investigation he shall issue to the
Secretary of the Revenue Division, and to the person who is
alleged in the complaint to have taken or authorised the action
complained of, a notice calling upon him to reply to the
allegations contained in the complaint:

Provided that the Federal Tax Ombudsman may proceed with the
investigation if no response to the notice is received by him
from the Secretary or other person within thirty days of the
receipt of the notice or within such longer period as may be
allowed by the Federal Tax Ombudsman, for sufficient cause to be
recorded.

Every investigation shall be conducted
in private, but the Federal Tax Ombudsman may adopt such
procedure as he considers appropriate for such investigation and
he may obtain information from such persons and in such manner
and make such inquiries as he thinks fit.

A person shall be entitled to appear
in person or be represented before the Federal Tax Ombudsman.

The Federal Tax Ombudsman shall, in
accordance with the rules made under this Ordinance, pay
expenses and allowances to any person who attends or furnishes
information for the purposes of any investigation.

The conduct of an investigation shall
not affect any action taken by the Revenue Division, or any
power or duty of the Revenue Division to take further action
with respect of any matter subject to the investigation.

For the purposes of an investigation
under this Ordinance, the Federal Tax Ombudsman may require any
Tax Employee to furnish any information or to produce any
document which in the opinion of the Federal Tax Ombudsman is
relevant and helpful in the conduct of the investigation, and
there shall be no obligation to maintain secrecy in respect of
disclosure of any information or document for the purposes of
such investigation.

In any case where the Federal Tax
Ombudsman decides not to conduct an investigation, he shall send
to the complainant a statement of his reasons for not conducting
the investigation.

Save as provided in this Ordinance,
the Federal Tax Ombudsman shall regulate the procedure for the
conduct of business or the exercise of powers under this
Ordinance.

11. Recommendations for
implementation.

If the Federal Tax Ombudsman is of
opinion that the matter considered amounts to maladministration,
he shall communicate his finding with a recommendation to the
Revenue Division within a period of sixty days from the date of
receipt of the complaint, reference or motion, as the case may
be.

The Revenue Division shall, within
such time as may be specified by the Federal Tax Ombudsman,
inform him about the action taken on this recommendations or the
reasons for not complying with the same.

In any case where the Federal Tax
Ombudsman has considered a matter, or conducted an
investigation, on a complaint or on a reference by the
President, the Senate or the National Assembly or on a motion by
the Supreme Court or a High Court, the Federal Tax Ombudsman
shall forward a copy of the communication received by him from
the Revenue Division in pursuance of sub-section (2) to the
complainant or, as the case may be, the President, the Senate,
the National Assembly, the Supreme Court or the High Court.

If, after conducting an investigation,
it appears to the Federal Tax Ombudsman that an injustice has
been caused to the person aggrieved in consequence of
maladministration and that the injustice has not been or will
not be remedied, he may, if he thinks fit, lay a special report
on the case before the President.

If the Revenue Division does not
comply with the recommendations of the Federal Tax Ombudsman or
does not give reasons to the satisfaction of the Federal Tax
Ombudsman for non-compliance, it shall be treated as "Defiance
of Recommendation" and shall be dealt with as hereinafter
provided.

12. Defiance of recommendations.

If there is a "Defiance of
Recommendation" by a Tax Employee with regard to the
implementation of a recommendation given by the Federal Tax
Ombudsman, the Federal Tax Ombudsman may refer the matter to the
President who may, in his discretion, direct the Revenue
Division to implement the recommendation and inform the Federal
Tax Ombudsman accordingly.

It shall be the duty of the Revenue
Division and the Tax Employee to implement the finding made
under section 11 and 12 within thirty days of such decision
being communicated to the concerned Tax Employee. In each
instance of "Defiance of Recommendation"’ a report by the
Federal Tax Ombudsman shall become a part of the personal file
or character roll of the Tax Employee primarily responsible for
the defiance, and such Tax Employee shall be liable for contempt
as provided hereafter in section 16;

Provided that the tax Employee concerned had been granted an
opportunity to be heard in the matter.

13. Reference by Federal Tax Ombudsman.
Where, during or after an investigation, the Federal Tax Ombudsman
is satisfied that any person is guilty of any allegations as
referred to in sub-section (1) of section 9, the Federal Tax
Ombudsman may refer the case to the Revenue Division for
appropriate corrective or disciplinary action, or both corrective
and disciplinary action, and the Revenue Division shall inform the
Federal Tax Ombudsman within thirty days of the receipt of
reference of the action taken. If no information is received
within this period, the Federal Tax Ombudsman may bring the matter
to the notice of the President for such action as he may deem fit,
besides action for contempt under section 16 hereof.

14. Powers of the Federal Tax
Ombudsman.

The Federal Tax Ombudsman shall, for
the purpose of this Ordinance, have the same powers as are
vested in a civil court under the Code of Civil Procedure, 1908
(Act V of 1908), in respect of the following matters, namely:

summoning and enforcing the
attendance of any person and examining him on oath;

compelling the production of
documents;

receiving evidence on affidavits;
and

issuing commission for the
examination of witnesses.

The Federal Tax Ombudsman shall have
the power to require any person to furnish information on such
points or matters as, in the opinion of the Federal Tax
Ombudsman, may be useful for, or relevant to, the subject matter
of any investigation.

The powers referred to in sub-section
(1) may be exercised by the Federal Tax Ombudsman or any person
authorised in writing by the Federal Tax Ombudsman in this
behalf while carrying out an investigation under provisions of
this Ordinance.

Where the Federal Tax Ombudsman finds
the complaint referred to in sub-section (1) of section 9 to be
false, frivolous or vexatious, he may award reasonable
compensation to the Revenue Division or Tax Employee against
whom the complaint was made. The amount of such compensation
shall be recoverable from the complainant as an arrear of land
revenue:

Provided that the award of compensation under this sub-section
shall not debar the aggrieved person from seeking civil and
criminal remedy.

If the Revenue Division or Tax
Employee fails to comply with the order of the Federal Tax
Ombudsman, he may, in addition to taking other actions under
this Ordinance, refer the matter to the appropriate authority
for taking disciplinary action against the person who
disregarded the order of the Federal Tax Ombudsman.

If the Federal Tax Ombudsman has
reason to believe that any Tax Employee has acted in a manner
warranting criminal or disciplinary proceeding against him, he
may refer the matter to the appropriate authority for necessary
action to be taken within the time specified by the Federal Tax
Ombudsman.

The Staff Members and nominees of the
Office may be commissioned by the Federal Tax Ombudsman to
administer oaths for the purposes of this Ordinance and to
attest various affidavits, affirmations or declarations which
shall be admitted in evidence in all proceedings under this
Ordinance without proof of the signature or seal or official
character of such person.

The Federal Tax Ombudsman shall have
the power to review any finding communicated or recommendation
made or any order passed by him.

15. Power to enter and search any
premises.

The Federal Tax Ombudsman, or any
Staff Member authorised in this behalf, may, for the purpose of
making any investigation, enter any premises where the Federal
Tax Ombudsman or, as the case may be, such member has reason to
believe that any article, book of accounts, or any other
document relating to the subject matter of investigation may be
found, and may

search such premises and inspect any
article, book of accounts or other document;

take extracts or copies of such
books of accounts and documents;

impound or seal such articles, books
of accounts or documents; and

make any inventory of such articles,
books of accounts and other documents found in such premises.

All searches made under sub-section
(1) shall be carried out, mutates mutandis, in accordance
with the provisions of the Code of Criminal Procedure, 1898 (Act
V of 1898).

16. Power to punish for contempt.

The Federal Tax Ombudsman shall have
the same powers, mutatis mutandis, as the Supreme Court
has to punish any person for its contempt who

abuses, interferes with, impedes,
imperils, or obstructs the process of the Federal Tax
Ombudsman in any way or disobeys any order of the Federal Tax
Ombudsman;

scandalises the Federal Tax
Ombudsman or otherwise does anything which tends to bring the
Federal Tax Ombudsman, Staff Members, nominees of the Office,
or any person authorised by the Federal Tax Ombudsman in
relation to his office into hatred, ridicule or contempt;

does anything which tends to
prejudice the determination of a matter pending before the
Federal Tax Ombudsman; or

does any other thing which, by any
other law, constitutes contempt of court:

Provided that fair comments made in good faith and in public
interest on the working of the Federal Tax Ombudsman or any
Staff Member, or on the final report of the Federal Tax
Ombudsman after the completion of the investigation shall not
constitute contempt of the Federal Tax Ombudsman or his
Office.

Any person sentenced under sub-section
(1) may, notwithstanding anything herein contained, within days
of the passing of the order, appeal to the Supreme Court.

Nothing contained in this section
takes away the power of the President to grant pardon, reprieve,
or respite and to remit, suspend or commute any sentence passed
by any court, tribunal or other authority, under this section.

17. Inspection Team.

The Federal Tax Ombudsman may
constitute an Inspection Team for the performance of any of the
functions of the Federal Tax Ombudsman.

The Inspection Team shall consist of
one or more Staff Members and shall be assisted by such other
person or persons as the Federal Tax Ombudsman may consider
necessary.

The Inspection Team shall exercise
such of the powers of the Federal Tax Ombudsman as he may
specify by order in writing and every report of the Inspection
Team shall first be submitted to the Federal Tax Ombudsman with
its recommendations for appropriate action.

18. Standing or Advisory Committees.The
Federal Tax Ombudsman may, whenever he thinks fit, establish
standing or advisory committees at specified places with specified
jurisdiction for performing such functions of the Federal Tax
Ombudsman as are assigned to them from time to time and every
report of such committee shall first be submitted to the Federal
Tax Ombudsman with its recommendations for appropriate action.

19. Delegation of powers.
The Federal Tax Ombudsman may, be order in writing, delegate such
of his powers as may be specified in the order to any Staff Member
or to a Standing or Advisory Committee, to be exercised subject to
such conditions as may be specified, and every report of such
member or committee shall first be submitted to the Federal Tax
Ombudsman with his or its recommendation for appropriate action .

20. Appointment of advisers and other
staff.

The Federal Tax Ombudsman may appoint
advisers, commissioners, consultants, experts, follows, interns,
liaison officers, bailiffs, and other staff, with or without
remuneration, to assist him in the discharge of his duties under
this Ordinance.

The Federal Tax Ombudsman may, in his
discretion, fix an honorarium or remuneration of advisers,
commissioners, consultants, experts, fellows, interns, liaison
officers, bailiffs, and other staff engaged by him from time to
time for the services rendered.

21. Authorisation of provisional
functionaries.
The Federal Tax Ombudsman may, if he considers it expedient,
authorise, with the consent of a Provisional Government any
agency, public servant or other functionary working under the
administrative control of the Provincial Government to undertake
the functions of the Federal Tax Ombudsman under sub-section (1)
or sub-section (2) of section 14 in respect of any matter falling
within the jurisdiction of the Federal tax Ombudsman; and it shall
be the duty of the agency, public servant or other functionary so
authorised to undertake such functions to such extent and subject
to such conditions as the Federal Tax Ombudsman may specify.

22. Award of costs and compensation
and refunds of amounts.

The Federal Tax Ombudsman may, where
he deems necessary, call upon a Tax Employee on the Revenue
Division to show cause why compensation be not awarded to an
aggrieved party for any loss or damage suffered by him on
account of any maladministration committed by such Tax Employee
or Revenue Division, and after considering the explanation, and
hearing such Tax Employee or Revenue Division, award reasonable
costs or compensation and the same shall be recoverable as
arrears of land revenue from the Tax Employee or Revenue
Division.

In cases involving payment of illegal
gratification to any Tax Employee, or to any other person on his
behalf, or misappropriation, criminal breach of trust or
cheating, the Federal Tax Ombudsman may order the payment
thereof for credit to the government or pass such other order as
he may deem fit .

An order made under sub-section (2)
against any person shall not absolve such person of any
liability under any other law.

23. Amendment and advice to Federal
Tax Ombudsman.

The Federal tax Ombudsman may seek the
assistance of any person, officer or authority for the
performance of his functions under this Ordinance.

All Staff Members and any other person
or authority whose assistance has been sought by the Federal Tax
Ombudsman in the performance of his functions shall render such
assistance to the extent it is within their power or capacity.

No statement made by a person or
authority in the course of giving evidence before the Federal
Tax Ombudsman or any Staff Member shall subject him to, or be
used against him in, and civil or criminal proceedings except
for prosecution of such person for giving false evidence.

24. Conduct of business.

The Federal Tax Ombudsman shall be the
chief executive of the Office.

The Federal Tax Ombudsman shall be the
Principal Accounting Officer of the Office in respect of the
expenditure incurred against budget grant or grants controlled
by the Federal Tax Ombudsman and shall, exercise all the
financial and administrative powers delegated to a ministry or
division.

25. Requirement of affidavits.

The Federal Tax Ombudsman may require
any complainant or any party connected or connected with a
complaint, or with any inquiry or reference, to submit affidavit
attested or notarised before any competent authority in that
behalf within the time prescribed by the Federal tax Ombudsman
or any Staff Member.

The Federal Tax Ombudsman may take
evidence without technicalities and may also require
complainants or witnesses to take lie detection tests to examine
their veracity and credibility and draw such inferences that are
reasonable in all circumstances of the case, especially when a
person refuses, without reasonable justification, to submit to
such tests.

26. Reward and remunerations.

The Federal Tax Ombudsman may, in his
discretion, fix the honorarium or remuneration of advisers,
consultants, and experts engaged by him from time to time for
services rendered.

The Federal Tax Ombudsman may, in his
discretion, fix a reward or remuneration to be paid to any
person for exceptional services rendered or valuable assistance
given to the Federal Tax Ombudsman in carrying out his
functions;

Provided that the Federal tax Ombudsman shall withhold the
identity of the person, if so requested by the person concerned,
and take steps to provide due protection under the law to such
person against harassment, victimisation, retribution, reprisals
or retaliation.

27. Federal Tax Ombudsman and Staff
Members to be public servants.
The Federal Tax Ombudsman and Staff Members shall be deemed to be
public servants within the meaning of section 21 of the Pakistan
Penal Code (Act XLV of 1860).

28. Annual and other reports.

Within three months of the conclusion
of the calendar year to which the report pertains, the Federal
tax Ombudsman shall submit an Annual Report to the President.

The Federal tax Ombudsman may, from
time to time, lay before the President such other reports
relating to his functions as he may think proper or as may be
desired by the President.

Simultaneously, the Federal Tax
Ombudsman shall release such reports for publication and copies
thereof shall be provided to the public at reasonable cost.

The Federal Tax Ombudsman may also,
from time to time, make public any of his studies, research,
conclusions, recommendations, ideas or suggestions in respect of
any matters being dealt with by the Office.

The report and other documents
mentioned in this section shall be placed before the Senate or
the national Assembly, as the case may be.

29. Bar of jurisdiction.
No court or other authority shall have jurisdiction to-

question the validity of any action
taken, or intended to be taken, or order made, or anything done
or purporting to have been taken, made or done under this
Ordinance; or

grant an injunction or stay or to make
any interim order in relation to any proceedings before, or
anything done or intended to be done or purporting to have been
done by, or under the orders or at the instance of the Federal
Tax Ombudsman.

30. Immunity.
No suit, prosecution or other legal proceedings shall lie against
the Federal Tax Ombudsman, Staff Members, Inspection Team, members
of a Standing or Advisory Committee, nominees of the Office, or
any person authorised by the Federal Tax Ombudsman for anything
which is in good faith done or intended to be done under this
Ordinance.

31. Reference by President.

The President may refer any matter,
report or complaint for investigation and independent
recommendation by the Federal Tax Ombudsman.

The Federal Tax Ombudsman shall
promptly investigate any such matter, report or complaint and
submit his finding within a reasonable time.

32. Representation to President. The Revenue Division or any person aggrieved by a
recommendation of the Federal Tax Ombudsman may, within thirty
days of the recommendation, make a representation to the President
who may pass such order thereon as he may deem fit.

33. Informal resolution of disputes.

Notwithstanding anything contained in
this Ordinance, the Federal Tax Ombudsman and authorised Staff
Members shall have the authority to informally conciliate,
amicably resolve, stipulate, settle or ameliorate any grievance
without written memorandum and without the necessity of
docketing any complaint or issuing any official notice.

The Federal Tax Ombudsman may appoint
for purposes of liaison counsellors, whether honorary or
otherwise, at local levels on such terms and conditions, as the
Federal Tax Ombudsman may deem proper.

34. Service of process.

For the purposes of this Ordinance,
written process or communication from the Office shall be deemed
to have duly served upon a respondent or any other person by,
inter alia, any one or more of the following methods,
namely:

by service in person through any
Staff Member or by any special process-server appointed in the
name of the Federal Tax Ombudsman by any authorised Staff
Member, or any other person authorised in this behalf;

by depositing in any mail box or
posting in any Post Office a postage-prepaid copy of the
process, or any other document under certificate of posting or
by registered post acknowledgment due to the last known
address of the respondent or person concerned in the record of
the office, in which case service shall be deemed to have been
effected ten days after the aforesaid mailing;

by a police officer or any Staff
Member or nominee of the Office leaving the process or
document at the last known address, abode, or place of
business of the respondent or person concerned and, if no one
is available at the aforementioned address, premises or place,
by affixing a copy of the process or other document to the
main entrance of such address; and

by publishing the process or
document through any newspaper and sending a copy thereof to
the respondent or the person concerned through ordinary mail,
in which case service shall be deemed to have been effected on
the day of the publication of the newspaper.

In all matters involving service the
burden of proof shall be upon a respondent to credibly
demonstrate by assigning sufficient cause that he, in fact, had
absolutely no knowledge of the process, and that he actually
acted in good faith.

Whenever a document or process from
the Office is mailed, the envelope or the package shall clearly
bear the legend that it is from the Office.

35. Expenditure to be charged on
Federal Consolidated Fund. The remuneration payable to the Federal Tax Ombudsman and the
administrative expenses of the office, including the remuneration
payable to eligible Staff Members, nominees and grantees, shall be
an expenditure charged upon the Federal Consolidated Fund.

36. Power to make rules.
The Federal Tax Ombudsman may, with the approval of the President,
make rules for carrying out the purposes of this Ordinance.

37. Ordinance to have overriding
effect. The provisions of this Ordinance shall have effect
notwithstanding anything contrary contained in any other law for
the time being in force, including the Establishment of the Office
of Wafaqi Mohtasib (Ombudsman) Order, 1983 (President’s Order I of
1983).

38. Removal of difficulties.
If any difficulty arises in giving effect to any provision of this
Ordinance, the President may make such order, not inconsistent
with the provisions of this Ordinance, as may appear to him to be
necessary for the purpose of removing such difficulty.

THE SCHEDULE

[See section 3(2)]

I, ---------------------------- do
solemnly swear that I will bear true faith and allegiance to
Pakistan.

That as Federal Tax Ombudsman, I will
discharge my duties and performs my functions honestly, to the
best of my ability, faithfully in accordance with the laws of the
Islamic Republic of Pakistan, and without fear or favour,
affection or ill-will;

That I will not allow my personal
interest to influence my official conduct or my official
decisions;

That I shall do my best to promote the
best interest of Pakistan;

And that I will not directly or
indirectly communicate, or reveal to any person any matter which
shall be brought under my consideration, or shall become known to
me, as Federal Tax Ombudsman, except as may be required for the
due discharge of my duties as Federal tax Ombudsman.